Calcutta HC Grants Stay in GST Appeal Pending Tribunal Formation

Jeevandeep Distributors & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) In the case of Jeevandeep Distributors & Anr. Vs State of West Bengal & Ors., the Calcutta High Court addressed a writ petition challenging an order dated 13th December 2023, which rejected the petitioners’ appeal against a tax assessment under Section 73 of the CGST/WBGST Act, 2017, for the period from July 2017 to March 2018. The petitioners sought relief in the High Court because the Appellate Tribunal, where they would ordinarily appeal, has not yet been constituted. Acknowledging the ...